Missing User Notes for a Custom Role

Scenario

A Custom Role with access to Entity or Transaction record is unable to see the User Notes sublist under the Communication subtab. The Role needs to have the Notes Tab Permission added.

Solution

1. Navigate to Setup > Users/Roles > Manage Roles
2. Custom Role record: Click Edit 
3. Click Permissions subtab
4. Click the Lists sublist
5. Add Notes Tab with at least View Access Level
6. Click Save